Hayden Inc reports the following in sales for 20X9 - Product A - $50,000, 10,000 units, variable costs = $2 per unit Product B - $40,000, 5,000 units, variable costs = $6 per unit Hayden report fixed costs of $20,000. What is Hayden's Margin of Safety?

$90,000

$40,000

None of these

60%

5,000 units